Newsletter
NEWSLETTER - DECEMBER 2025
by KMC Consulting Company Limited
KMC’s Newsletter December 2025 updated contents on accounting, tax, human resources, investment and business as follows:
| 1 | OL No. 6043/CT-CS dated 17 December 2025 issued by the Tax Department regarding the re-determination of the PIT amount already allocated to other provinces where the taxpayer has its head office after PIT finalization |
| 2 | OL No. 6030/CT-CS dated 15 December 2025 issued by the Department of Taxation on guidance on registration of dependents when deducting family circumstances and registering new TIN for individuals |
| 3 | On 10 December 2025, the National Assembly passed the amended Law on PIT 2025. Pursuant to the regulations, no later than 15 days from 10 December 2025—i.e. expected by 25 December 2025—the full text of the amended Law on PIT 2025 will be officially promulgated |
| 4 | OL No. 6006/CT-CS dated 15 December 2025 issued by the Tax Department regarding tax policy |
| 5 | OL No. 2221/GLA-QLDN1 dated 26 November 2025 issued by the Gia Lai Tax Department regarding the deduction of VAT for goods and services with overdue payment |
| 6 | OL No. 3441/QNG-QLDN1 dated 5 December 2025 issued by the Quang Ngai Provincial Tax Department regarding guidance on VAT policies on the sale of assets |
| 7 | OL No. 6010/CT-CS dated 15 December 2025 issued by the Tax Department regarding VAT policy with the following guidance |
| 8 | On 11 December 2025, the National Assembly of the Socialist Republic of Vietnam at its 10th Session approved the Law on Amendments and Supplements to a Several Articles of the Law on VAT 2025, Law No. 149/2025/QH15 |
| 9 | OL No. 3129/QNG-QLDN1 dated 21 November 2025 issued by the Quang Ngai Provincial Tax Department providing guidance on the allocation of deductible input VAT for the year |
| 10 | OL No. 5615/CT-CS dated 28 November 2025 issued by the Ministry of Finance regarding declaration forms related to the implementation of Resolution No. 98/2023/QH15 on the CIT and PIT exemption for innovation and start-up activities in priority sectors of the City, the Ministry of Finance provides |
| 11 | OL No. 37951/CHQ-GSQL dated 24 November 2025 issued by the Ministry of Finance – General Department of Customs regarding guidance on customs procedures |
| 12 | OL No. 1539/VLO-QLDN3 dated 02 December 2025 issued by the Vinh Long Tax Department regarding the payment of loan interest to shareholders |
| 13 | OL No. 3525/QNG-QLDN1 dated 10 December 2025 issued by the Quang Ngai Tax Department regarding tax policy guidance |
| 14 | OL No. 6307/CT-CS dated 26 December 2025, issued by the Tax Department regarding tax collection on the sale of collateral assets securing loans |
| 15 | Decree No. 310/2025/ND-CP dated 02 December 2025 issued by the Government amending and supplementing Decree No. 125/2020/ND-CP on sanctions for tax and invoice violations |
| 16 | OL No. 3322/TNI-QLDN2 dated 03 December 2025 issued by the Tay Ninh Tax Department regarding the issuance of invoices for trade discounts, expenses, and VAT for amounts under VND 5 million paid in cash |
| 17 | OL No. 8422/DON-QLDN1 dated 16 December 2025 issued by the Dong Nai Provincial Tax Department regarding the temporary non-implementation of OL No. 8073/DON-QLDN1 dated 11 December 2025 on invoicing for foreign currency sale transactions to banks |
| 18 | On 16 June 2025, the National Assembly approved the Law on Employment 2025 (Law No. 74/2025/QH15). This Law introduces several new provisions, including new regulations on unemployment insurance contribution rates applied from 01 January 2026. |
| 19 | Decree No. 337/2025/NĐ-CP dated 24 December 2025 issued by the Government on the conclusion and performance of electronic labor contracts is summarized |
KMC’s Newsletter aims to update and summarize the general provisions related to Taxation, Accounting, Investment and Labor in Vietnam. You should seek professional advice before making a decision
Download the text: KMC_Newsletter_December 2025 (EN version)
